HF 1551

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to motor vehicles; modifying vehicle weight schedules for purposes of
the vehicle registration tax; amending Minnesota Statutes 2006, section 168.013,
subdivisions 1e, 12.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2006, section 168.013, subdivision 1e, is amended to
read:

Subd. 1e.

Truck; tractor; combination; exceptions.

(a) On trucks and tractors
except those in this chapter defined as farm trucks, on truck-tractor and semitrailer
combinations except those defined as farm combinations, and on commercial zone
vehicles, the tax based on total gross weight shall be graduated according to the Minnesota
base rate schedule prescribed in this subdivision, but in no event less than $120.

Minnesota Base Rate Schedule

Scheduled taxes include five percent

surtax provided for in subdivision 14

	TOTAL GROSS WEIGHT
	IN POUNDS					TAX
	A	0	-	1,500		$ . 15
	B	1,501	-	3,000		20
	C	3,001	-	4,500		25
	D	4,501	-	6,000		35
	E	6,001	-	deleted text begin 9,000 deleted text end new text begin 10,000 new text end		45
	F	deleted text begin 9,001 deleted text end new text begin 10,001 new text end	-	12,000		70
	G	12,001	-	15,000		105
	H	15,001	-	18,000		145
	I	18,001	-	21,000		190
	J	21,001	-	26,000		270
	K	26,001	-	33,000		360
	L	33,001	-	39,000		475
	M	39,001	-	45,000		595
	N	45,001	-	51,000		715
	O	51,001	-	57,000		865
	P	57,001	-	63,000		1015
	Q	63,001	-	69,000		1185
	R	69,001	-	73,280		1325
	S	73,281	-	78,000		1595
	T	78,001	-	deleted text begin 81,000 deleted text end new text begin 80,000 new text end		1760

(b) For purposes of the Minnesota base rate schedule, for vehicles with six or more
axles in the "S" and "T" categories, the base rates are $1,520 and $1,620 respectively.

(c) For each vehicle with a gross weight in excess of deleted text begin 81,000 deleted text end new text begin 80,000 new text end pounds an
additional tax of $50 is imposed for each ton or fraction thereof in excess of deleted text begin 81,000 deleted text end
new text begin 80,000 new text end pounds, subject to subdivision 12.

(d) new text begin For purposes of registration identification, for vehicles registered in the "O"
category, the owner must declare at the time of registration whether the vehicle will carry
a weight of 55,000 pounds or more and therefore be subject to the federal heavy vehicle
use tax. For those owners who declare a weight less than 55,000 pounds, a distinctive
weight sticker must be issued and the owner is restricted to a gross vehicle weight of
less than 55,000 pounds.
new text end

new text begin (e) new text end Truck-tractors except those herein defined as farm and commercial zone vehicles
shall be taxed in accord with the foregoing gross weight tax schedule on the basis of the
combined gross weight of the truck-tractor and any semitrailer or semitrailers which the
applicant proposes to combine with the truck-tractor.

deleted text begin (e) deleted text end new text begin (f) new text end Commercial zone trucks include only trucks, truck-tractors, and semitrailer
combinations which are:

(1) used by an authorized local cartage carrier operating under a permit issued
under section 221.296 and whose gross transportation revenue consists of at least 60
percent obtained solely from local cartage carriage, and are operated solely within an area
composed of two contiguous cities of the first class and municipalities contiguous thereto
as defined by section 221.011, subdivision 17; or

(2) operated by an interstate carrier registered under section 221.60, or by an
authorized local cartage carrier or other carrier receiving operating authority under chapter
221, and operated solely within a zone exempt from regulation pursuant to United States
Code, title 49, section 13506.

deleted text begin (f) deleted text end new text begin (g) new text end The license plates issued for commercial zone vehicles shall be plainly
marked. A person operating a commercial zone vehicle outside the zone or area in which
its operation is authorized is guilty of a misdemeanor and, in addition to the penalty
therefor, shall have the registration of the vehicle as a commercial zone vehicle revoked
by the registrar and shall be required to reregister the vehicle at 100 percent of the full
annual tax prescribed in the Minnesota base rate schedule, and no part of this tax shall be
refunded during the balance of the registration year.

deleted text begin (g) deleted text end new text begin (h) new text end On commercial zone trucks the tax shall be based on the total gross weight of
the vehicle and during each of the first eight years of vehicle life shall be 75 percent of the
Minnesota base rate schedule. During the ninth and succeeding years of vehicle life the
tax shall be 50 percent of the Minnesota base rate schedule.

deleted text begin (h) deleted text end new text begin (i) new text end On trucks, truck-tractors and semitrailer combinations, except those defined
as farm trucks and farm combinations, and except for those commercial zone vehicles
specifically provided for in this subdivision, the tax for each of the first eight years of
vehicle life shall be 100 percent of the tax imposed in the Minnesota base rate schedule,
and during the ninth and succeeding years of vehicle life, the tax shall be 75 percent of the
Minnesota base rate prescribed by this subdivision.

deleted text begin (i) deleted text end new text begin (j) new text end For the purpose of registration, trailers coupled with a truck-tractor, semitrailer
combination are semitrailers.

Sec. 2.

Minnesota Statutes 2006, section 168.013, subdivision 12, is amended to read:

Subd. 12.

Additional tax for excessive gross weight.

Whenever an owner has
registered a vehicle and paid the tax as provided in subdivisions 1 to 1g, on the basis of
a selected gross weight of the vehicle and thereafter such owner desires to operate such
vehicle with a greater gross weight than that for which the tax has been paid, such owner
shall be permitted to reregister such vehicle by paying the additional tax due thereon
for the remainder of the calendar year for which such vehicle has been reregistered, the
additional tax computed pro rata by the month, 1/12 of the annual tax due for each month
of the year remaining in the calendar year, beginning with the first day of the month in
which such owner desires to operate the vehicle with the greater weight. In computing the
additional tax as aforesaid, the owner shall be given credit for the unused portion of the
tax previously paid computed pro rata by the month, 1/12 of the annual tax paid for each
month of the year remaining in the calendar year beginning with the first day of the month
in which such owner desires to operate the vehicle with the greater weight. An owner will
be permitted one reduction of gross weight or change of registration per year, which will
result in a refund. This refund will be prorated monthly beginning with the first day of the
month after such owner applies to amend the registration. The application for amendment
shall be accompanied by a fee of $3, and all fees shall be deposited in the highway user
tax distribution fund. Provided, however, the owner of a vehicle may reregister the vehicle
for a weight of more than deleted text begin 81,000 deleted text end new text begin 80,000 new text end pounds for one or more 30-day periods. For
each 30-day period, the additional tax shall be equal to 1/12 of the difference between
the annual tax for the weight at which the vehicle is registered and reregistered. When a
vehicle is reregistered in accordance with this provision, a distinctive windshield sticker
provided by the commissioner of public safety shall be permanently displayed.